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This website contains general information only and Miller Cooper & Co., Ltd. is not, by means of this website, rendering accounting, business, financial, investment, legal, tax, or other professional advice or services. This website is not a substitute for such professional advice or services, nor should it be used as a basis for any decision or action that may affect you or your business. Before making any decision or taking any action that may affect you or your business, you should consult a qualified professional advisor. Miller Cooper & Co., Ltd. shall not be responsible for any loss sustained by any person who relies on the information contained in this website.